Section 6(1)(b) in The Maharashtra Tax on Luxuries Act, 1987

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State of Maharashtra - Subsection

Section 6(1)(b) in The Maharashtra Tax on Luxuries Act, 1987

(b)if the business carried on the hotelier is discontinued, whether before or after his death, his legal representative shall be liable to pay out of the estate of the deceased, in the like manner and to the same extent as the deceased hotelier would have been liable to pay if he had not died, the tax (including any penalty or interest) due from such hotelier under this Act, whether such tax (including any penalty or interest) has been assessed before his death but has remained unpaid or is assessed after his death.

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State of Maharashtra - Subsection

Section 6(1)(b) in The Maharashtra Tax on Luxuries Act, 1987